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· 7/22/1991

R.E. Dietz Corporation v. United States

Citations

  • 939 F.2d 1
  • 68 A.F.T.R.2d (RIA) 5238
  • 1991 U.S. App. LEXIS 15936
  • 1991 WL 132489

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • holding that “[s]ection 1915 typically requires the reviewing court 9 to exercise its sound discretion in determining whether the affiant has satisfied the statute’s 10 requirement of indigency”
  • requiring that district courts evaluate indigency based upon 6 available facts and by exercise of their “sound discretion”
  • requiring that district courts evaluate indigency based upon 9 available facts and by exercise of their “sound discretion”
  • impressions of IRS employees are not relevant to the judicial determination of a tax liability
  • \The factual and legal analysis employed by the Commissioner is of no consequence to the district court.\
  • “Ordinarily, in an action brought pursuant to 28 U.S.C. § 1346(a)(1

Source: CourtListener parenthetical corpus (CC0).

Judges: Pratt, Miner, Altimari

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.